Role of Reporting and Financial Supervision in Advancing the Objectives of Resistance Economy

Document Type : Review Paper

Authors

1 MSc. in Accounting, Tehran, Iran. Corresponding author

2 MSc. In Governmental Management,

Abstract

Reporting and financial supervision are the main circle of the financial system's chain and the starting point for moving towards the implementation of economic development. This issue has been emphasized in Section 9 and in the 19th Announcement of General Policy of Resistance Economics. Regarding the importance of this issue, the present study examines the role of accounting and auditing in advancing the objectives of the resistance economy as the most important current issue of national pride and current nodding. For this purpose, this paper examines the role of accounting and auditing in realizing the strength of the economy as the most important current issue of national dignity and current solutions. Therefore, at first, the subject was presented as a model and lifestyle and then studied and described in the position of theory and a school of economics. Finally, the role and place of accounting and auditing in the resistance economy have been considered. The present article is a theoretical research and content analysis method. The method of collecting library and archival information is based on the statements and guidelines of the leader of the Islamic Revolution of Iran with the aim of raising the level of knowledge about the resistance economy and the role of accounting and auditing in realizing the pattern of resistance economy. The studies show that all features, goals, characteristics, components, bottlenecks and constraints in the resilience economy model in action and practice are within the scope of work and accounting and auditing activity; without these two, it is impossible to achieve this. In addition, the findings showed that, with the use of accounting, it was possible to strengthen the financial system of the country Section 9 of the Communication on the general policies of the resistance economy) to provide the necessary grounds for promoting economic transparency (the 19th communiqué of the general policies of the resistance economy).

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Main Subjects

References

 

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Journal of Accounting and Social Interests
Volume 8, Issue 2 - Serial Number 29
October 2018
Pages 139-162

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History

  • Receive Date: 06 July 2017
  • Revise Date: 30 January 2018
  • Accept Date: 23 October 2017

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